Atlanta |
Code of Ordinances |
Part II. CODE OF ORDINANCES—GENERAL ORDINANCES |
Chapter 10. ALCOHOLIC BEVERAGES |
Article II. DEALERS AND MANUFACTURERS |
Division 4. EXCISE TAXES |
SubDivision II. Malt Beverages |
§ 10-153. Penalties for late reporting and payment.
The failure to make a timely report and remittance of the tax levied in this subdivision shall render a wholesale dealer liable for a penalty equal to two percent of the total amount due during the first 30 days following the date the report and remittance were due and a further penalty of five percent of the amount of the remittance for each consecutive 30 days or any portion thereof during which the report and remittance are not filed. The filing of a false or fraudulent report shall render the wholesale dealer making the report liable for a penalty equal to 20 percent of the amount of the remittance which would be required under an accurate and truthful report.
(Code 1977, § 14-2203)